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1983 (8) TMI 281 - AT - Central ExciseExtract: .......er. The time-limit contained in Rule 11 applied to refund of duty and charges. It did not apply to refund of the “sum” kept in “deposit” with the Government in terms of Rule 92B. Refund of such deposits is governed by the general law of limitation. Accordingly, we allow the appeal with consequential relief to the appellants.
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